有效预防危险的未成年人饮酒——德国需要提高酒精饮料的消费税。
Effective prevention against risky underage drinking--the need for higher excise taxes on alcoholic beverages in Germany.
机构信息
Universität Hamburg, Institut für Recht der Wirtschaft, Max-Brauer-Allee 60, 22765 Hamburg, Germany.
出版信息
Alcohol Alcohol. 2010 Jul-Aug;45(4):387-94. doi: 10.1093/alcalc/agq031. Epub 2010 Jun 16.
AIM
The study aimed to explore the place of taxation in preventing underage binge drinking in Germany.
METHOD
We reviewed evidence on the role of excise taxes on alcohol in preventing alcohol problems and underage drinking. We analyzed historical German data on tax on alcoholic beverages and compared this with European data, finally calculating tax scenarios and their impact on underage binge drinking.
RESULTS
Germany applies lower taxes than many other European countries and alcohol beverage prices have decreased by 30% relative to overall price levels during the last 40 years.
CONCLUSION
An optimal tax rate for reducing underage drinking would be set between the European average tax rates and Scandinavian tax rate levels.
目的
本研究旨在探讨德国税收在预防未成年人狂饮中的作用。
方法
我们回顾了关于消费税在预防酒精问题和未成年人饮酒中的作用的证据。我们分析了德国历史上关于酒精饮料税收的数据，并将其与欧洲数据进行了比较，最终计算了税收方案及其对未成年人狂饮的影响。
结果
德国的税收低于许多其他欧洲国家，在过去 40 年中，相对于总体价格水平，酒精饮料价格下降了 30%。
结论
为了减少未成年人饮酒，最佳的税率应该在欧洲平均税率和斯堪的纳维亚税率水平之间。
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